Taxation of Expats

A. Why should expats or employers of expats care about taxation?

Successful tax planning allows expats to minimize their tax liability while staying in compliance with the law.

Tax laws are complex BUT failure to comply with them can result in substantial penalties both for expats and their employers that can be in the thousands, not only in Mauritius but also in all countries where an expat earns income or holds investments.

Navigating tax laws in multiple countries requires time and expertise. RockFin can handle all your tax requirements, providing you with the freedom and peace of mind to enjoy the beautiful beaches of Mauritius.

B. Common Tax Issues that Expats in Mauritius should be aware of:

Expats deriving income from multiple countries may benefit from tax treaties that can reduce their tax liability with proper tax structuring

Expats might face tax audits or engage into litigation with the tax authority– RockFin can represent you in person at the Mauritius Revenue Authority (MRA). Our team has extensive tax experience, including our CEO who has 40 years of experience working for the MRA

C. Are you an expatriate who needs our services?

(i) You are not a Mauritian citizen

You live and work in Mauritius (e.g., you have a permanent residence here)

You are a retiree enjoying the beaches in Mauritius:

- you do not work or earn income in Mauritius but you earn income from other countries

- you earn some income in Mauritius AND other countries

You are temporarily working in Mauritius (e.g., your employer sends you on business in Mauritius for 3 months)

You are a digital nomad, running an online business in a foreign country but working remotely in Mauritius for more than 183 days

(ii) You are a Mauritian citizen

You do not live in Mauritius BUT you have some investments or earn some income in the country.

You are a Mauritian citizen living abroad but wish to invest in Mauritius or use it as a vehicle to invest in other countries.

You live and work abroad and send income to Mauritius on a regular basis.

D. Are you an employer having expatriates on your payroll ?

You are required to comply with Pay As You Earn (PAYE) obligations on account of your employees including expatriates

Employment compensation of expatriates include amounts disbursed in their home country

Share awards are treated as employment compensation and computed under specific rules

Remuneration of expats on overseas assignments comprise a host of compensation items each requiring a specific tax treatment

If you need assistance to comply with the Mauritius tax law as they apply to expatriates , reach out to us. We can assist.

Phone: (+230) 468 70 31

Email: snarrainen@rockfin.mu